The Republic of Estonia and the United Arab Emirates,
Desiring to promote their mutual economic and financial relations through the conclusion of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows:
This Convention shall apply to persons who are residents of one or both of the Contracting States.
1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its local governments or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to which the Convention shall apply are in particular:
a. in the case of Estonia, the income tax;
b. in the c...